As a result of the industrial and business growth in Colombia, and to a greater extent in the department of Cundinamarca, the creation of Business and Industrial Parks (PEeI) arises as an investment bet, which seeks to respond to the increase in the demand for locations for industrial uses and business type. This business and industrial dynamic also affects the tax and social environment of the municipalities in study (Cajicá, Chía, Cota, Funza, Madrid, Mosquera, Sopó, Tenjo, Tocancipá and Zipaquirá), located in the Sabana Centro and Sabana Occidente of Cundinamarca department. It is also important to consider the autonomy of territorial entities, in the area of taxation and land use, because of the former plays a crucial role in the decentralization process in multiple areas, which has been carried out in the country, and which, since the 1991 Constitution, has become more relevant and normative. The performance and participation of local corporations, government and control entities, so that compliance with the Constitution is guaranteed, in important points such as: the protection of private property and the promotion of entrepreneurship, together with economic stability and sustainable development. ; A raíz del crecimiento industrial y empresarial en Colombia, y en mayor medida en el departamento de Cundinamarca, la creación de Parques Empresariales e Industriales (PEeI) surge como una apuesta de inversión, que busca responder al aumento en la demanda de locaciones para usos industriales y de tipo empresarial. Dicha dinámica empresarial e industrial, incide también en el ámbito tributario y social de los municipios objeto de estudio (Cajicá, Chía, Cota, Funza, Madrid, Mosquera, Sopó, Tenjo, Tocancipá y Zipaquirá), localizados en la Sabana Centro. y Occidente del departamento de Cundinamarca. Es importante también considerar la autonomía de las entidades territoriales, en el ámbito tributario y de uso del suelo, debido a que lo anterior juega un papel crucial en el proceso de descentralización en múltiples ...